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1987 (5) TMI 157 - CEGAT, MADRASExtract: .......ion of the classification by the authorities suo motu on the basis of the ruling of the Tribunal referred to supra without putting the affected party on notice thereof is not legally tenable, so consequently a demand in terms of Section 11 A of the Act, is not sustainable in law. The impugned order is therefore, set aside and the appeal is allowed.
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